PRINCIPAL COMMISSIONER OF INCOME TAX HISAR vs. DUNI CHAND
What did the High Court hold?
The High Court dismissed the appeal as withdrawn. The revenue's counsel stated that due to the tax effect being below the monetary limit prescribed by CBDT Circular No.3 of 2018, as amended by Circular No.17 of 2019 and subsequent letter, they had instructions to withdraw the appeal. The court granted liberty to the appellant-revenue to file an application for revival of the appeal if something survives therein. The operative direction was to dismiss the appeal as withdrawn with the liberty granted. Any pending C.M. Application was also disposed of as the main case was dismissed.
What were the facts?
The appeal was filed by the Principal Commissioner of Income Tax, Hisar (the revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The respondent in the appeal was Duni Chand, HUF. The assessment year(s) are not specified. The procedural history involves the revenue filing the present appeal before the High Court. The revenue's counsel stated that the tax effect was below the monetary limit prescribed by CBDT Circulars, leading to instructions to withdraw the appeal.
What were the issues?
1. Whether the appeal should be dismissed as withdrawn by the revenue due to the tax effect being below the prescribed monetary limit, as per CBDT Circular No.3 of 2018 and Circular No.17 of 2019. The revenue argued that the tax effect involved in the present appeal is less than the monetary limit prescribed in Circular No.3 of 2018 dated 11.07.2018, as amended by Circular No.17 of 2019 dated 08.08.2019, read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019. Based on these circulars, the revenue sought to withdraw the appeal. The judgment does not record any arguments from the respondent.
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA No.336 of 2019 (O&M) Date of decision : 03.10.2019 The Principal Commissioner of Income Tax, Hisar ...... Appellant versus Duni Chand, HUF ...... Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI HON'BLE MR.JUSTICE HARNARESH SINGH GILL *** Present : Mr. Sandeep Goyal, Sr. Standing Counsel with Mr. Chetan Sood, Advocate for the appellant. *** AJAY TEWARI, J. (Oral) 1. Learned counsel for the appellant-revenue states that since the tax effect involved is less than the monetary limit as prescribed in Circular No.3 of 2018 dated 11.07.2018 issued by the Central Board of Direct Taxes, further amended vide Circular No.17 of 2019 dated 08.08.2019 read with Letter No.F.No.279/Misc/M-93/2018-ITJ dated 20.08.2019, he has instructions to withdraw the present appeal. However, he prayed that liberty be granted to the appellant-revenue to file an application for revival of the appeal, in case something survives therein. 2. Dismissed as withdrawn with liberty as prayed for. 3. Since the main case has been dismissed, the pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (HARNARESH SINGH GILL) JUDGE 03.10.2019 pooja sharma-I Whether speaking/reasoned Yes/No Whether Reportable : Yes/No POOJA SHARMA 2019.10.03 16:00 I am the author of this document
Recent GST High Court judgments
Search GST case law →- M/S Utkal Highways, Bidanasi vs. Union Of INDIAOrissa · 16 Oct 2026
- Pradeep Kumar Behera vs. Superintendent CGST And Central Excise., CuttackOrissa · 16 Oct 2026
- Manas Behera vs. Commissioner, CT And GST Odisha, CuttackOrissa · 16 Oct 2026
- Pramod Kumar Nayak vs. Superintendent, CGST And Central Excise, KendraparaOrissa · 16 Oct 2026
- Nirmal Kumar Sharma S/O Ram Swroop Sharma vs. Union Of INDIARajasthan · 16 Oct 2026
